
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC1073]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
    SUBCHAPTER LI--CONFEDERATED TRIBES OF THE COLVILLE RESERVATION: 
                      DISTRIBUTION OF JUDGMENT FUND
 
Sec. 1073. Tax exemption; payments to minors and persons under 
        legal disabilities
        
    None of the funds distributed per capita under the provisions of 
this subchapter shall be subject to Federal or State income tax. Any per 
capita share payable to a person under twenty-one years of age or to a 
person under legal disability shall be paid in accordance with such 
procedures, including the establishment of trusts, as the Secretary 
determines will adequately protect the best interest of such persons.

(Pub. L. 92-244, Sec. 2, Mar. 9, 1972, 86 Stat. 57.)
